COMMISSIONKU OF AGRIUULTURE. Oi 



tobacco and snuff, as far as applicable, are hereby made to apply 

 to stamps provided for by this section. 



§ 10. That whenever any manufacturci" of filled cheese sells or 

 removes fo'r sale or consumption any tilk'd cheese up'on which the 

 tax is iv(iuired to be paid by stamps, without paying- such tax, it 

 shall be the duty of the Commissioner of Internal Revenue, within 

 a period of mot more than two years after such sale or removal, 

 upon satisfactory proof, to estimate the amount of tax which has 

 been omitted to be paid and to make an assessment therefor and 

 certify the same to the collector. The tax as assessed shall be in 

 addition to the penalties imposed by law for such sale or removal. 



§ 11. That all filled cheese as herein defined imported from 

 foreign countries shall, in addition to any import duty imposed 

 on the same, pay an internal revenue tax of eight cents per pound, 

 such tax to be represented by coupon stamps; and such imported 

 filled cheese and the package containing the same shall be stamped, 

 marked, and branded, as in the case of filled cheese manufactured 

 in the United States. 



§ 12. That any person who knowingly purchases or receives for 

 sale any filled cheese which has not been branded or stamped 

 according to law, or which is contained in packages not branded 

 or marked according to law, shall be liable to a penalty of fifty 

 dollars for each such offense. 



§ 13. That every person who knowingly purchases or receives 

 for sale any filled cheese from any .manufacturer or importer who 

 has not paid the special tax herein provided for shall be liable, for 

 each offense, to a penalty of one hundred dollars and to a forfeiture 

 of all articles so purchased or received, or of the full value thereof. 



§ 14. That whenever any stamped packages containing filled 

 cheese is emptied it shall be the duty of the person in whose hands 

 the same is to destroy the stamps thereon; and any person who 

 willfully neglects or refuses so to do shall, for each such offense, be 

 fined not exceeding fifty dollars or imprisoned not less than ten 

 days nor more than six months. 



§ 15. That the Commissioner of Internal Revenue is authorized 

 to have applied scientific tests, and to decide whether any sub- 

 stances used in the manufacture of filled cheese contain ingredi- 

 ents deleterious to health. But in case of doubt or contest his 

 decision in this class of cases may be appealed from to a board 

 hereby constituted for the purpose, and composed of the Surgeon- 

 General of the Army, the Surgeon-General of the Navy, and the 

 Secretary of Agricuiture, and the decision of this board shall be 

 final in the premises. 



§ 16. That all packages of filled cheese subject to tax under 

 this act that shall be found without stamps or marks as herein 

 provided, and all filled cheese intended for human consun;ption 



